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Delays to response times: It's taking longer than usual to answer calls and myIR messages. You may be able to use self-service options in myIR or on our self-service line, 0800 257 777. You can also find information on our website by typing in what you want to do in the search bar. Thank you for your understanding. Log in to myIR

Cost of Living Payment The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

With commercial property, such as hotels, restaurants and cafés, you’ll need to manage GST, income tax and your rental expense deductions. 

Commercial properties can be in the areas of leisure, retail, office, healthcare and buildings that are commercial dwellings. Examples of commercial property are: 

  • restaurants, cafés 
  • retail stores, shopping malls 
  • office buildings, serviced buildings 
  • medical centres, hospitals, nursing homes
  • hotels, motels
  • serviced apartment buildings managed by a third party and where the resident doesn't have quiet enjoyment as defined in the Residential Tenancies Act.
Last updated: 02 Aug 2021
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